{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-009343","form_type":"8-K","ticker":"IBM","cik":"0000051143","company_name":"INTERNATIONAL BUSINESS MACHINES CORP","filed_at":"2026-02-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.437869+00:00","generated_at":"2026-05-16T05:47:55.833214+00:00","sec_items":["9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"IBM issues €3.5B and $3.25B in new debt across multiple tranches","bullets":["Total €3.5B Euro Notes: 3.000% due 2031, 3.450% due 2034, 3.850% due 2038, plus Floating Rate due 2028.","Total $3.25B USD Notes: 4.000% due 2029, 4.300% due 2031, 4.600% due 2033, 4.950% due 2036, 5.800% due 2056.","Underwriting agreements with Citigroup, BNP Paribas, Goldman Sachs, and others for both offerings.","Notes offered via separate prospectus supplements; proceeds use not specified in this filing."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-009343","json":"https://secwatch.observer/filing/0001104659-26-009343.json","markdown":"https://secwatch.observer/filing/0001104659-26-009343.md","text":"https://secwatch.observer/filing/0001104659-26-009343.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/51143/000110465926009343/0001104659-26-009343-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/51143/000110465926009343/tm264790d2_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T05:47:55.833214+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}